The Authors. 2
Foreword. 3
Summary 9
• Kam rivojlangan mamlakatlarda norasmiy sektor odatda milliy daromadning 25-40 foizini va qishloq xo'jaligidan tashqari bandlikning 70 foizini tashkil qiladi. Bunday mamlakatlarda norasmiy faoliyat ko'pincha biznesni ro'yxatga olishni rasmiylashtirishda huquqiy tizimlarning etarli emasligidan kelib chiqadi. 14
I. INTRODUCTION 14
II. How to measure the shadow economy. 22
2.1. Defining the shadow economy. 22
2.2. Measuring the shadow economy. 26
III. The main drivers of the shadow economy. 34
3.1. Relationships between causes of the shadow economy. 35
3.2. Deterrence and the shadow economy. 40
3.3. Tax and social security contribution burdens. 45
3.4. Intensity of regulation. 46
3.5. Public sector services and institutions. 48
3.6. Tax morale. 54
3.7. Summary of the main causes of the shadow economy. 57
IV. The size of the shadow economy. 59
4.1. Statistical estimation of the determinants of the shadow economy. 59
4.2. The development and size of the shadow economy in Germany. 63
4.3. Size and development of the shadow economy in 21 OECD countries. 68
4.4. Development and size of the shadow economies throughout the world. 74
V. The shadow economy labour market. 78
5.1. Introduction 78
5.2. Two micro-studies of the shadow economy labour market. 86
5.3. The shadow labour force in OECD countries. 97
5.4. The informal labour force in developing and transition economies. 103
5.5. Disaggregating shadow employment – some further investigation. 117
VI. The shadow economy and unemployment. 126
6.1. Theoretical relationships between the shadow economy and unemployment. 126
6.2. The shadow economy and unemployment in the European Union 129
6.3. Policy implications. 131
VII. Tackling the shadow economy – an overview. 132
7.1. Tackling the shadow economy: broad policy approaches. 134
VIII. Tackling the shadow economy through deterrence measures. 137
8.1. Improved detection. 137
8.2. Increased penalties. 140
IX. Tackling the shadow economy by enabling formalisation. 143
9.1. Deterring entry. 143
9.2. Encouraging movement out of the shadow economy. 151
9.3. Commitment to tax morality 158
9.4. Combining various policy approaches and measures. 164
X. CONCLUSION 165
APPENDIX 1: Adjustments to national accounts to incorporate the shadow economy 170
APPENDIX 2: The size of the shadow economy worldwide 172
Muallif.
Muqaddima.
Xulosa.
Kirish.
II. Yashirin iqtisodiyotni qanday o'lchash mumkin.
2.1. Yashirin iqtisodiyotning ta'rifi.
2.2. Yashirin iqtisodiyotni o'lchash.
III. Yashirin iqtisodiyotning asosiy omillari.
3.1. Yashirin iqtisodiyotning sabablari o'rtasidagi munosabatlar.
3.2. Tugatish va yashirin iqtisodiyot.
3.3. Soliqlar va ijtimoiy sug'urta badallarining yuki.
3.4. Tartibga solishning intensivligi.
3.5. Davlat sektori xizmatlari va muassasalari.
3.6. soliq axloqi.
3.7. Yashirin iqtisodiyotning asosiy sabablarining qisqacha tavsifi.
Iv. Yashirin iqtisodiyot hajmi.
4.1. Yashirin iqtisodiyotni belgilovchi omillarni statistik baholash.
4.2. Germaniyada yashirin iqtisodiyotning rivojlanishi va hajmi.
4.3. 21 OECD davlatida yashirin iqtisodiyotning hajmi va rivojlanishi.
4.4. Butun dunyoda yashirin iqtisodiyotning rivojlanishi va hajmi.
V. Soya mehnat bozori.
5.1. Kirish.
5.2. Yashirin iqtisodiyotda mehnat bozorining ikkita mikro-tadqiqi.
5.3. OECD mamlakatlaridagi soya ishchi kuchi.
5.4. Rivojlanayotgan mamlakatlar va iqtisodiyoti oʻtish davridagi mamlakatlardagi norasmiy ishchi kuchi.
5.5. Soya bandligini taqsimlash - Ba'zi qo'shimcha tadqiqotlar.
In va. Yashirin iqtisodiyot va ishsizlik.
6.1. Yashirin iqtisodiyot va ishsizlikning nazariy aloqalari.
6.2. Yevropa Ittifoqida yashirin iqtisodiyot va ishsizlik
6.3. Siyosat oqibatlari.
VII. Yashirin iqtisodiyotga qarshi kurash - umumiy nuqtai.
7.1. Soya iqtisodiyotiga qarshi kurash: keng siyosiy yondashuvlar.
VIII. Yashirin iqtisodiyotga qarshi kurash choralari.
8.1. Yaxshilangan aniqlash.
8.2. Jarimalarni oshirish.
IX. Rasmiylashtirish orqali yashirin iqtisodiyotga qarshi kurash.
9.1. Kirishni cheklash.
9.2. Yashirin iqtisodiyotdan chiqishni rag'batlantirish.
9.3. Soliq axloqiga sodiqlik.
9.4. Turli xil siyosat yondashuvlari va chora-tadbirlarining kombinatsiyasi.
X. Xulosa.
1-ilova: Soya iqtisodiyoti uchun milliy hisoblarga tuzatishlar.
2-ilova: dunyoda yashirin iqtisodiyot hajmi.
